Crenshaw v. State
Supreme Court of Arkansas
Appeals from Union Circuit Court; George W. Hays, Judge; The course of dealing pursued by appellants should not be construed to violate act 97 of Acts of 1909. 12 Cush. 393; 114 Mass. 267; 85 Minn. 290; 88 N. W. 984; 20 S. E. 544; 47 Fed. 539; 8 Pac. 865; 39 N. W. 191; 28 N. W. 13; 6 So. 393; 132 111. 380; 55 N. J. E. 522; 69 N. H. 424; 50 Ea.
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Appeals from Union Circuit Court; George W. Hays, Judge; The course of dealing pursued by appellants should not be construed to violate act 97 of Acts of 1909. 12 Cush. 393; 114 Mass. 267; 85 Minn. 290; 88 N. W. 984; 20 S. E. 544; 47 Fed. 539; 8 Pac. 865; 39 N. W. 191; 28 N. W. 13; 6 So. 393; 132 111. 380; 55 N. J. E. 522; 69 N. H. 424; 50 Ea. Ann. 574; 74 S. W. 31; 50 'S. E. 428; 49 Pac. 373; 130 N. C. 724; 41 S. E. 7§5i Ho N. Y. 187; 41 Fed.-775; 57 Fed. 496. If the act ■must be construed so as to prohibit the. course of dealing pursued by appellants, then it is unconstitutional. 120 U. S.…
1DissentBattle, J.
Where property in one State is bargained, sold or exchanged by a citizen or corporation of that State to or with a citizen of another, and in the consummation of such transaction is shipped to the other State to the person to whom it has been bargained, sold or exchanged, and reaches its destination, and becomes a part of the general mass of the property of the State to which it is shipped, it becomes subject to taxation in that State.
It was held in American Steel & Wire Company v. Speed, 192 U. S. 500, that “goods brought in original packages from another State, after they have arrived at…
2Cases cited19 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Leisy v. HardinSupreme Court of the United States · 1890
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Brown v. HoustonSupreme Court of the United States · 1885
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